Reverse Charge Under GST Video Tutorial by Legalraasta

Описание: Goods and Services Tax would be levied on ‘supply’ of goods and services and hence the present prevalent concepts of levy of excise on the manufacture, VAT/CST on sales, entry tax on entry of goods in the local area would no longer be relevant.
GST registration in Delhi, Gurgaon and other cities at best prices. LegalRaasta is an online CA/Agent for GST registration.

In This Video, Following things are described

00:00 - 00:27
What is a reverse charge mechanism?
The liability to pay tax remains with the recipient instead of the supplier.

00:27 - 00:41
Different between direct charge and reverse charge?
In direct charge, tax is paid by the supplier, while in reverse charge tax is paid by the recipient.

00:41 - 01:36
Where the reverse charge is applied?
In Manpower supply, Goods transport agency, services through an e-commerce operator, unregistered dealer selling to a registered dealer, etc.

01:36 - 01:44
A person paying tax on revere charge is not eligible for a threshold exemption limit of 20 lakh.

01:44 - 02:20
Who is a recipient under reverse charge?
1. If the consideration is payable, the person who is liable to pay the consideration is the recipient, and
2. If the consideration is not payable, then the person to whom the goods are delivered or to whom the service is rendered shall be the recipient of the supply.

02:20 - 02:49
To know more about GST, please refer to other videos by LegalRaasta.

You can also login to our website www.legalraasta.com. In fact, you can get GST registration and GST filing services from LegalRaasta. CAs or accountants can use LegalRaasta software for filing GST returns.

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